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Tax Agent Services Regulations 2022
23Power to require witnesses to attend—allowances and expenses
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#### 23 Power to require witnesses to attend—allowances and expenses
For the purposes of subsections 60‑105(2) and (3) of the Act, the following table sets out the allowances and expenses payable to a person who is required, under subsection 60‑105(1) of the Act, to appear before the Board for the purposes of an investigation.
| Item | Persons | Allowances and expenses |
| ---- | ------------------------------------------------------------------------------------------------ | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| 1 | All persons | The amount specified in the High Court Rules 2004 (as in force from time to time) in relation to expenses of witnesses for each hour that the person is required to appear |
| 2 | A person appearing because of their professional, scientific or other special skill or knowledge | In addition to the amount payable to the person under any other item—an amount that the Board considers reasonable for preparing to give evidence and appearing to give evidence |
| 3 | A person who has to travel | In addition to the amount payable to the person under any other item—an amount that the Board considers reasonable for the cost of travel |
| 4 | A person who is required to be absent overnight from their usual place of residence | In addition to the amount payable to the person under any other item—an amount that the Board considers reasonable for the cost of meals and accommodation |